Herschler v. Commissioner

MELVIN H. HERSCHLER, Petitioner v. COMMISSIONER OR INTERNAL REVENUE, Respondent

Herschler v. Commissioner

Docket No. 1179-82.

United States Tax Court

T.C. Memo 1984-569; 1984 Tax Ct. Memo LEXIS 103; 48 T.C.M. (CCH) 1475; T.C.M. (RIA) 84569;

October 24, 1984.

Bruce I. Hochman and Craig I. DeRoy, for the petitioner.

Karen J. Simonson, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Chief Judge: This case was assigned to and heard by Special Trial Judge John J. Pajak pursuant to the provisions of section 7456 of the Code and Rules 180 and 181. 1 The Court agrees with and adopts…